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2002 (1) TMI 259 - AT - Income TaxExtract: .......ake effect from the date when the document had originally been filed. 18. We accordingly, do not find any merit in this appeal and held that the order of the CIT(A) is based on cogent reason and relevant provision of law. In our opinion, the same does not require any interference. It is accordingly upheld. 9. In the result, the appeal is dismissed.
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